1. Any municipality having a population in excess of 200,000 hereinafter referred to as "municipality," is hereby authorized and empowered to enact an ordinance or ordinances imposing any of the taxes hereinafter provided for at the rates and in the manner hereinafter provided.
N.J. Stat. Ann. § 40:48C-1
Imposition of taxes
Known as the Local Tax Authorization Act
The act spans §§ 40:48C-1 to 40:48C-7 (29 sections).
L.1970,c.326,s.1; amended 1981,c.462,s.38; 1990,c.9,s.4.
Current official text: New Jersey Legislature. Digitized from the New Jersey Legislature bulk statutes download. Reproduced from public-domain New Jersey statutes; confirm against the official source for the current text. Not legal advice.